61.assessed level of material misstatement risk 重大错报风险的评估水平 hg/G7Ur"
62.simall business 小规模企业 W}50E.\#
63.accounting system 会计系统 FI`][&]V
64.test of control 控制测试 C C;T[b&
65.walk-through test 穿行测试 T&H[JQ/h
66.communication 沟通 qfd/t<?|D
67.flow chart 流程图 4nN%5c~=
68.reperformance of internal control 重新执行 Cdin"
69.audit evidence 审计证据 'j 'bhG
70.substantive procedures 实质性程序 Mm;kB/1
71.assertions 认定 [nZ3}o
72.esistence 存在 se:]F/
73.occurrence 发生 }S\ \"SBC
74.completeness 完整性 U7bbJ>U_|
75.rights and obligations 权利和义务 5A g4o
76.valuation and allocation 计价和分摊 Fo|6 PoSo
77.cutoff 截止 n,!PyJ
78.accuracy 准确性 )hGRq'WA=
79.classification 分类 F.<sKQ&A
80.inspection 检查 Y;O\ >o[
81.supervision of counting 监盘 s5_[[:c=^
82.observation 观察 swss#?.se
83.confirmation 函证 xc7Wk&{=
84.computation 计算 sOhQu>gN
85.analytical procedures 分析程序 PHU#$LG
86.vouch 核对 dMK|l
87.trace 追查 0,a\vs%@X
88.audit sampling 审计抽样
_z4c7_H3
89.error 误差 Uo>pV9xRG
90.expected error 预期误差 d~M;@<eD
91.population 总体 pTT7#b(t
92.sampling risk 抽样风险 b_ +dNoB
93.non- sampling risk 非抽样风险 vq-Tq>
94.sampling unit 抽样单位 tgCEz%
95.statistical sampling 统计抽样 &ejJf{id
96.tolerable error 可容忍误差 +Wrj%}+
97.the risk of under reliance 信赖不足风险 klmRU@D
98.the risk of over reliance 信赖过度风险 `CP#S7W^
99.the risk of incorrect rejection 误拒风险 Xxh
zzm-B
100. the risk of incorrect acceptance 误受风险 3WZdP[o!
101.working trial balance 试算平衡表 D/[(}o(
102.index and cross-referencing 索引和交叉索引 $lz\te
103.cash receipt 现金收入 wl|cipy"
104.cash disbursement 现金支出 Y3KKskhLx
105.bank statement 银行对账单 96x$Xl;
106.bank reconciliation 银行存款余额调节表 fTQRn
107.balance sheet date 资产负债表日 IhoV80b
108.net realizable value 可变现净值 s
~c_9,JK
109.storeroom 仓库 Y7g^ ?6
110.sale invoice 销售发票 kcGs2Y_*&
111.price list 价目表 /UtCJMQ
112.positive confirmation request 积极式询证函 o?%1^6&HE
113.negative confirmation request 消极式询证函 ^x8*]Sz#x
114.purchase requisition 请购单 0~
!).f
115.receiving report 验收报告 " |ZC2Zu<
116.gross margin 毛利 VUAW/
117.manufacturing overhead 制造费用 /R\]tl#2j
118.material requisition 领料单 jYE<d&Cq
119.inventory-taking 存货盘点 L@xag-b
i
120.bond certificate 债券 M+4>l\
121.stock certificate 股票 30cZz
122.audit report 审计报告 !Z
lBM{C
123.entity 被审计单位 0wL-Ak#v
124.addressee of the audit report 审计报告的收件人 r1dP9MT\8
125.unqualified opinion 无保留意见 fP<Tvf
126.qualified opinion 保留意见 X <QSi
127.disclaimer of opinion 无法表示意见 aly1=j
128.adverse opinion 否定意见